每日一练
发布时间：2017-04-24 
今天给大家带来的每日一练，是来自ACCA P3《商务分析》精选真题：Finance，记得做完在下拉看答案哦~
Question：Which one of the following best describes the term'coupon rate'as applies to bonds?
A.The minimum rate of interest required to maintain the market value of the bonds at or above par value.
B.The annual interest received on the face value of the units of the bonds.
C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments.
D.The annual interest received divided by the current ex-interest market price of the bonds.
The correct answer is:A
Cost of preferred shares=(6/75)x 100%=8%
Cost of bonds=(1-0.25)(6/96)x 100%=4.6875%,say 4.7%.
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